Resources - Simple List
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Across Our Desk Winter 2023January 09, 2024
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
DEI Scholarship Spotlight Winter 2023
January 09, 2024
Spotlighting our DEI program scholarship recipients. -
How to Make Sense of Pay vs. Performance DataJanuary 09, 2024
Using the SEC’s new pay vs. performance disclosure to inform decisions about executive pay. -
Data Snapshot: Qualified ESPP DesignJanuary 09, 2024
What are the most common pricing provisions for qualified ESPPs? -
Sample FAQs on Form 3921
December 20, 2023
Sample FAQs to help explain what Form 3921 is and how employees should use this form. -
Taxation of Retirement Provisions in Equity Awards
December 20, 2023
How acceleration or continued vesting upon retirement can affect the taxation of restricted stock units, restricted stock, and stock options. -
2019 Domestic Stock Plan Design Survey
November 04, 2019
The 2019 Domestic Stock Plan Design Survey is the predecessor to the current Equity Incentives Survey and reports on trends in the design of full value awards and stock options. -
ESPP Survey: Executive SummaryDecember 12, 2023
The 2023 ESPP Survey reports on the design and administration of worldwide ESPPs, including plan benefits, participation, and communication. -
ESPP Survey: Plan Objectives, Eligibility, and PricingDecember 12, 2023
This ESPP Survey section examines how companies use ESPPs and their key features, including eligibility requirements, discounts, and other pricing provisions. It also includes participation rate data. Conducted in 2023. -
ESPP Survey: Administration and CommunicationDecember 12, 2023
This NASPP ESPP Survey section examines how companies manage their ESPPs and the strategies and resources they use to educate their employees. Conducted in 2023. -
ESPP Survey: Non-HQ Country PlansDecember 12, 2023
This NASPP ESPP Survey section reports on how companies are managing their ESPPs worldwide, including tax compliance, participant education, and more. Conducted in 2023. -
ESPP Survey: US ConsiderationsDecember 12, 2023
This NASPP ESPP Survey section reports on US-specific considerations, including disposition tracking and state tax compliance. Conducted in 2023. -
ESPP Survey: Contributions, Limits, and Other ProvisionsDecember 12, 2023
This NASPP ESPP Survey section reports trends in how ESPPs operate, including plan funding and limits, fractional share purchases, and holding periods. It also includes data on employee selling behavior. Conducted in 2023. -
ESPP Survey: Participant ProfileDecember 12, 2023
This NASPP ESPP Survey section reports aggregate data on the survey’s respondents, including company size and location, and employee locations. Conducted in 2023. -
Equity Awards Filing Chart with Deadlines for 20 Countries
August 05, 2025
This chart describes key employee share plan filing and reporting requirements, with deadlines, for 20 countries. -
Ireland: New Tax Withholding and Reporting Obligations for Employee Options 2024
November 06, 2023
The Irish Department of Finance published Finance (No. 2) Bill 2023, which unexpectedly includes new tax withholding and reporting requirements for Irish employers that will apply upon the exercise of unapproved shares options by employees. -
US Tax Reporting for Stock Compensation
November 08, 2023
This article summarizes the US tax reporting requirements for stock compensation, including NQSOs, RSUs, ISOs, and ESPPs. -
Taxation of Equity Awards Transferred Pursuant to Death
November 08, 2023
This article explains the income and employment tax treatment of equity awards that are transferred pursuant to the death of the award holder.